Since the implementation of the eInvoicing Directive 2014/55/EU in April 2020, all public administrations across the European Union (EU) comply with the European Standard on eInvoicing. The eInvocing Directive came to reduce trade barriers arising from different national legal requirements and technical standards for electronic invoicing. This section provides comprehensive information on the eInvoicing policies and practices of all 27 EU Member States and 4 additional European Economic Area (EEA) countries following the implementation of the Directive.

 The eInvoicing Country Factsheets offer insights into each country's:

• policy framework
• eInvoicing platform (if existing)
• approach for receiving and processing electronic invoices
• monitoring of eInvoicing implementation
• use of Core Invoicing Usage Specifications (CIUS)
• Digital Reporting Requirements, covering obligations for VAT (Value Added Tax) taxable persons to submit transactions data in a digital way.

These factsheets are regularly updated to ensure access to the most current and accurate information. Please note that the verification status of the country factsheets may vary. Some factsheets have been verified by Country Representatives in charge of eInvoicing matters. However, for other factsheets, no official review (i.e., approval) has been provided by the Country Representatives.

Access the factsheets here.